HC Deb 24 July 1985 vol 83 c618W
Mr. Tim Smith

asked the Chancellor of the Exchequer what is the estimated cost in 1985–86 of the tax relief on (a) charitable deeds of covenant and (b) non-charitable deeds of covenant.

Mr. Moore

[pursuant to his reply, 22 July 1985]: I regret that information is not available for 1985–86. In 1984–85, relief in respect of covenants to charities (including higher rate relief to covenanting donors) is estimated at about £115 million. I regret that information is not available in respect of all non-charitable deeds of covenant; but in 1983–84, repayments to students are estimated to have totalled some £55 million.

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